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Little Flower Union Free School District – Fixed Assets (2022M-78)
… accurately recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 are lost and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… determine whether Town officials properly maintained Town roads and highway equipment for the period January 1, 2015 … taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more … details regarding the repairs and maintenance of all Town roads and regarding Town equipment. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 the same as last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow certain special items, such as …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Contract and Payment Actions in November
… at $6.4 billion and approved nearly 2.1 million payments worth more than $9.5 billion. The office rejected 139 … $5.1 million with Monumenta Art Conservation and Finishing LLC for routine maintenance of the Governor Nelson A. … Technology Services $21.8 million with GCOM Software LLC for the Department of Motor Vehicles to modernize and …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberApproved State Contracts and Payments for August 2017
… million with College Association Inc. for food, campus store and other services. SUNY College of Technology at … Corporation of SUNY at Farmingdale for food, campus store and other services. SUNY College at Oneonta $107.6 … State University College at Oneonta Inc. for food, campus store and other services. SUNY College at Oswego $148.4 …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017State Comptroller DiNapoli Releases Municipal & School Audits
… from sampling, how they would be secured against use, and what remedial actions were planned or occurred. Because there is no information on the lead levels of the 61 water outlets … by state law and DOH regulations. Auditors determined 115 of the 178 (65%) water outlets identified at select areas …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Greenlawn Water District – Accounting Records (2015M-231)
… accurate and complete manner. More effectively monitor the account clerks’ duties. Prepare and provide the Board with monthly financial reports that compare actual revenues and expenditures with the related …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Accidental Death Benefit – Regional State Park Police Plan
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving … Compensation benefit paid or payable because of your death). Any accumulated member contributions will be refunded …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitComptroller DiNapoli Releases School Audits
… million of the accumulated surplus to finance a capital project, rather than issue debt that aligns with the state’s …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… Nassau County District Attorney Madeline Singas announced the arrest of a financial advisor from Pennsylvania and the … alleged collaborator, a financial advisor from Syosset, for allegedly scamming at least 40 people – many seniors – out of more than $10 million in a Ponzi scheme. "These defendants allegedly took advantage of people …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 94-22
… of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning … LAW, §§980-j, 980-l: Charges imposed on behalf of a town business improvement district are under custody and … procedures for payment of other municipal expenditures. (b) All contracts for improvements, goods or services to be …
https://www.osc.ny.gov/legal-opinions/opinion-94-22NY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… fellow investors in Wynn Resorts to vote their shares for the Fund's request that the company disclose its direct and indirect political spending. DiNapoli's shareholder … political spending. In addition to seeking support for the Fund's proposal, DiNapoli asked shareholders to join …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingState Comptroller DiNapoli Releases Municipal & School Audits
… and Purchase Cards (Allegany County) Although the 230 charges reviewed by auditors totaling approximately $40,000 … have adequate support to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology … invoices. Town of Berkshire – Procurement and Conflict of Interest (Tioga County) The board did not consistently seek …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… federal agency or whether the appropriation/segregation is active or lapsed. See Chapter VII, Section 3 - Refund of … fund where the original payment was made from is no longer active, fund 25488 should be used to record the refund. This … in SFS. If the Project ID is no longer available or active, and there is no PCIP converted project ID / PCBU …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… District Attorney James Ritts announced today that Becky Smith Shaver pleaded guilty to grand larceny for stealing … System (NYSLRS) intended for retiree Gary Banas. “Ms. Smith Shaver tried to take advantage of the New York State … Public Works Department. He died in December 2019. Smith Shaver, 61 of Honeoye, identified herself as Banas’ …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemState Comptroller DiNapoli Releases Municipal Audits
… or properly prepare duplicate receipts, or retain receipts for all collections. In addition, the town board did not … . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial Operations (Wayne … Existing bylaw provisions were not enforced and adequate accounting and fundraising records were not maintained. Petty …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Audit The purpose of our audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January … The Town of Hanover is located in Chautauqua County and has a population of approximately 7,000. The Town Board , …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40CUNY Bulletin No. CU-842
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 … and 2024 PSC three percent (3.00%) Salary Increases and to provide instructions for payments not processed … eligibility criteria are impacted. Background: Pursuant to the Memorandum of Agreement between the City University of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local … and documentation so that the auditing body or official is supplied with sufficient information to make that … auditing claims, the following questions should be asked: Is the claim for a valid and legal purpose? First and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing